A solar cell includes a substrate, a lower conductor layer, an anti-reflection coating (ARC) layer and an upper conductor layer. The substrate has a front side, a back side and a doped region adjacent to the front side. The lower conductor layer has a first portion embedded into the doped region and a second portion other than the first portion. The ARC layer is disposed on the front side of the substrate and covers the lower conductor layer such that the second portion of the lower conductor layer is disposed in the ARC layer. The upper conductor layer has a first portion embedded into the ARC layer and a second portion other than the first portion of the upper conductor layer. The second portion of the upper conductor layer is exposed out of the ARC layer, and the upper conductor layer is electrically connected to the lower conductor layer.